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    August 7, 2026   Case LawsCustoms
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case LawsCustoms
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
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    August 7, 2026   Case LawsCustoms
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    August 7, 2026   Case LawsMoney Laundering
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    August 7, 2026   Case LawsService Tax
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    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...
    August 6, 2026   CircularsDGFT
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    August 6, 2026   CircularsDGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    August 6, 2026   CircularsFEMA
    Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
    August 6, 2026   Case LawsGST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case LawsGST
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    August 6, 2026   Case LawsGST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
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    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case Laws Customs
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
    August 7, 2026   Case Laws Customs
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
    Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
    August 7, 2026   Case Laws Customs
    Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
    August 7, 2026   Case Laws IBC
    Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
    August 7, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal intervention.
    August 7, 2026   Case Laws Money Laundering
    Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
    August 7, 2026   Case Laws Service Tax
    Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
    August 7, 2026   Case Laws Indian Laws
    Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
    August 6, 2026   Circulars DGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    August 6, 2026   Circulars FEMA
    Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
    August 6, 2026   Case Laws GST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case Laws GST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
    August 6, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.

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      Income Tax

      Deemed dividend u/s 2(22)(e) - advances being compensation for...

      Advances for personal guarantees may be taxed as deemed dividends u/s 2(22)(e) if conditions are met.

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      Income TaxApril 19, 2016Case LawsAT
      Deemed dividend u/s 2(22)(e) - advances being compensation for personal guarantees - as long as it is in nature of loans or advances, and other pre-conditions for applicability of Section 2(22)(e) are satisfied, such loans and advances are required to be taxed as deemed dividend. - AT
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